The Effect Of Audit Committee, Internal Auditor And Audit Quality On Firm Value

This study aims to determine the effect of internal auditor on company value, audit quality value with committee as a moderating variable and in consumer goods sector companies listed Indonesia Stock Exchange for 2017-2020 period. research was conducted using quantitative methods casualty approach. totaled 54 sampled many 12 purposive sampling method. Data analysis SPSS version 25. Based results partial Moderated Regression Analysis (MRA), it can be concluded that: 1) Internal Auditor does not have significant Company Value, 2) Audit Quality has 3) The Committee cannot moderate influence 4) Value.